Auditor independence: The challenge of fact and appearance

Accounting Horizons

Volumn 11, Issue 1, 1997, Pages 86-91

  Sutton, Michael H ^a  

^a United States Securities and Exchange Commission   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0010147767     PISSN: 08887993     EISSN: 15587975     Source Type: Journal    
DOI: None     Document Type: Note

References (8)

1. Advisory Panel on Auditor Independence of the Public Oversight Board (POB) of the SEC Practice Section of the AICPA (the Kirk Panel). 1994. Strengthening the Professionalism of the Independent Auditor. Stamford, CT: POB.
2. American Institute of Certified Public Accountants (AICPA). 1996. Interpretation 101-13 under Rule of Conduct 101: Extended audit services. Journal of Accountancy (August): 111.
3. Brief, A. P., J. M. Dukerich, P. R. Brown, and J. F. Brett. 1996. What's wrong with the Treadway Commission report? Experimental analyses of the effects of personal values and codes of conducts on fraudulent financial reporting. Journal of Business Ethics (February): 183-198.
4. Hock, S. 1996. The Big Six strikes back. Accounting Today (March 18-April 7): 12-23.
5. Special Committee on Financial Reporting of the AICPA (the Jenkins Committee). 1994. Improving Business Reporting - A Customer Focus: Meeting the Information Needs of Investors and Creditors. New York, NY: AICPA.
6. U.S. General Accounting Office (GAO). 1996. The Accounting Profession - Major Issues: Progress and Concerns. Washington, D.C.: GAO.
7. U.S. Securities and Exchange Commission (SEC). 1994. Staff Report on Auditor Independence. Washington, D.C.: Office of the Chief Accountant, SEC.
8. U.S. Senate. 1933. Hearings on S. 875 Before the Senate Committee on Banking and Currency. 73rd Congress, 1st Session: 55-60.